Employees versus implementing controlling to the business practice

Mariana Sedliačiková (), Zuzna Stroková (), Miloš Hitka and Nikoleta Nagyová ()
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Zuzna Stroková: Technical University in Zvolen, Slovakia
Nikoleta Nagyová: Technical University in Zvolen, Slovakia

Entrepreneurship and Sustainability Issues, 2020, vol. 7, issue 3, 1527-1540

Abstract: Implementing controlling into business practice is a difficult, long-term and complex process that is unique for each enterprise. It is affected by various psychological factors that evoke positive and negative emotions by owners, managers and employees. The main objective of this paper is to identify the key psychological factors, emotions and barriers which affect employees during implementing controlling into the business practice. The empirical research of the issue problem was conducted by the questioning method in the form of the questionnaire. In order to evaluate the research results, descriptive, graphical, and mathematic-statistical methods were used. Based on the findings, a concept was proposed which put an emphasis on the key psychological aspects of the employees during the implementation of this tool. The proposed concept could become a support tool for company owners and managers to eliminate negative emotions and evoke positive emotions in employees during the process of implementation and enforcement of controlling into the enterprise, ensuring that controlling is fully functional and accepted by all internal stakeholders.

Keywords: controlling; employees; implementation; psychological factors; emotions; barriers (search for similar items in EconPapers)
JEL-codes: D91 L20 M21 M50 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:7:y:2020:i:3:p:1527-1540

DOI: 10.9770/jesi.2020.7.3(7)

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